Section 432: Right to legal representation
This section is for allowing parties to a proceeding or appeal the right to choose their representation before the Tribunal or Appellate Tribunal.
The section, clause by clause
What the section says
In plain terms
A party to any proceeding or appeal before the Tribunal or the Appellate Tribunal, as the case may be, may either appear in person or authorise one or more chartered accountants or company secretaries or cost accountants or legal practitioners or any other person to present his case before the Tribunal or the Appellate Tribunal, as the case may be.
The right-hand column is written from the section text, not quoted from it, and it has no legal force. Where the two differ, the left-hand column is the law.
Amendment notes
- 1. Subs. by Act 31 of 2016, s. 255 and the Eleventh Schedule, for section 429 (w.e.f. 15-11-2016).
- 1. Subs. by Act 31 of 2016, s. 255 and the Eleventh Schedule, for section 434 (w.e.f. 15-11-2016).
- 2. Ins. by Act 26 of 2018, s. 39 (w.e.f. 6-6-2018).
- 3. Ins. by Notification No. S.O. 3676(E), dated 7th December 2016 (w.e.f. 15-12-2016).
- 4. Subs. by Notification No. S.O. 2042(E), dated 29th June 2017 for “Provided further that” (w.e.f. 29-6-2017).
- 5. Ins., ibid. (w.e.f. 29-6-2017).
Referred to by
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Reproduced from the official India Code print for reference. Check the current text on India Code before you rely on it, and read the section alongside its Rules. Nothing here is legal advice.